湖南省开展自然资源资产负债核算的可行性探讨

发布时间：2018-04-19 15:07

本文选题：生态文明 + 湖南省　；参考：《中南林业科技大学学报(社会科学版)》2016年04期

【摘要】：自然资源资产负债核算是加强我国生态文明建设的一项制度创新。十八届三中全会提出了探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计。编制自然资源资产负债表是一个崭新的课题。通过文献综述研究认为,自然资源价值理论和计量方法的研究成果,为湖南省开展自然资源资产负债核算提供了理论指导和技术支持。湖南省编制自然资源资产负债表的基础条件已具备、政策要求已明确,形成了基本的自然资源管理体系和基础资料,开展自然资源资产负债核算完全可行。
[Abstract]:Natural resources asset liability accounting is a system innovation to strengthen the construction of ecological civilization in China.The third Plenary session of the 18th CPC Central Committee proposed the establishment of a balance sheet on natural resources and the auditing of leading cadres' natural resources assets.Compiling a balance sheet of natural resources is a new subject.Through literature review, it is concluded that the research results of natural resource value theory and measurement method provide theoretical guidance and technical support for the development of natural resource asset liability accounting in Hunan Province.The basic conditions for compiling the balance sheet of natural resources in Hunan Province have been met, and the policy requirements have been clarified. The basic natural resources management system and basic data have been formed, and it is feasible to carry out the accounting of natural resources assets and liabilities.
【作者单位】：湖南农业大学商学院;中南林业科技大学商学院;
【基金】：湖南省大学生研究性学习和创新性实验计划项目“湖南省自然资源资产负债核算研究”(XCX16097)
【分类号】：F205

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